*The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see
Withdrawal dates explained for more information).
Accounting Theory is designed to provide students with an understanding of historical and contemporary issues that influence the development of accounting thought. As it has developed, accounting theory has three main approaches: the descriptive or positive, the normative and the critical viewpoints. Based on these theoretical perspectives this unit will examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting and the political context within which accounting policy decisions are made. This unit will also consider the current regulatory framework and the development of accounting theory.
Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
Campus - H Hobart, L Launceston, W Burnie. Study Centre - V Sydney, R Rozelle, P Beauty Point. Distance units may also have a campus identifier of I Isolated, N Interstate, O Overseas. Units delivered in Transnational Education (TNE) Programs have a campus identifier of A Hangzhou, F Fuzhou, G Shanghai, K KDU Malaysia, Q Kuwait or Y Hong Kong.
Special approval is required for enrolment into TNE Program units - campuses A, F, G, K, Q and Y click here for more information.
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